comprehensive income
This is the total of the net income plus a few items that affect the owner's equity but are not reported on the income statement.
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comprehensive income
A term defined by FAS 130 as the change in equity of an entity during a reporting period that results from transactions and "other events and circumstances from nonowner sources.
Comprehensive income is the change in equity of a business enterprise during a period from transactions and other events from non-owner sources.
Other comprehensive income (OCI) is somewhat unique. Begin by recognizing that the accounting profession embraces the all-inclusive approach to measuring income.
Other comprehensive income
The difference between net income and comprehensive income and represents the unrealized gains and losses of the enterprise.In practice, it comprises four general items: ...
Comprehensive income
Income tax
[edit] References
^ a b c d e Barr, N. (2004). Problems and definition of measurement. In Economics of the welfare state. New York: Oxford University Press. pp. 121-124
^ Case, K.
Accumulated Other Comprehensive Income
An entry that is generally found in the equity section of a corporation's balance sheet. Accumulated other comprehensive income measures gains and losses of a business that have yet to be realized.
Accumulated Other Comprehensive Income
Cumulative gains or losses reported in shareholders'
equity that arise from changes in the fair value of available-for-sale securities, from the ...
Level Controls Comparative Financial Statement Compensatory Balance Compilation Compilation Engagement Compilation Report Complex Trust Compliance Audit Compound Interest Principles Comprehensive Income ...
NATIONALITY PRINCIPLE The nationality of a taxpayer may affect the manner in which he is taxed and the nature of his tax burden, but comprehensive income tax treaties commonly provide that foreign taxpayers should not suffer discriminatory taxation ...
Comprehensive Income-the change in equity (net assets) of an entity during a given period as a result of transactions and other events and circumstances from nonowner sources.
change in equity for an accounting period from business transactions related to nonowner sources; also called comprehensive income. It excludes capital transactions and dividends.
 See also: Expense, Mergers, Capital structure, Accounting period, Fair value
  
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